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2019 (7) TMI 253
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....llant Shri L. Nanda Kumar, AC (AR) For the Respondent ORDER The brief facts of the case are that appellants who are engaged in manufacture of motor vehicle parts were availing the facility of cenvat credit on inputs, capital goods and input services under CCR 2004. During the course of scrutiny, it was noticed that they had availed cenvat credit on outdoor catering service which does not ....
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....u availed credit of Rs. 25,19,570/- (including Rs. 18,39,016/- pertaining to outdoor catering services) in Jan 2015. Department noticed that appellant was not eligible to avail credit of outdoor catering services which they have suomotu availed recredit and the SCN was issued proposing to recover an amount of Rs. 18,39,016/- along with interest and also for imposing penalties. After due process of....
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....or the same set of invoices relating to outdoor catering service. That the demand in E/41631/2018 having been confirmed there should not be double demand for the same issue. 3. Ld.A.R shri L.Nanda Kumar supported the findings in the impugned order. He argued that the appellant has availed recredit of the amount in respect of outdoor catering services which is not eligible. Hence the SCN issued ....